ACCT 5060 - ACCOUNTING THEORY

3 Credit Hour(s)
A study of past attempts to develop a coordinated statement of accounting theory; an examination of accounting theory with emphasis on financial accounting concepts; and a discussion of the application of accounting concepts to cost, revenue, income, assets, liabilities, and equities. Additional work will be required for 5060 credit.

Prerequisite(s): “C” or better in ACCT 3130 and Graduate standing
Offered: Fall